As part of our Quality Assurance Procedures, the AIA ensures that the exam scripts are marked to the highest standard; that each question is marked, and the total marks awarded are recorded on the front cover of each exam script for review. Any scripts showing a marginal fail are automatically reviewed by the Examiner as part of the marking process, and will be re-marked by a second marker as part of the Quality Assurance Procedures.


If you have received your exam results and a fail has been awarded which you would like to query; the AIA would be pleased to provide information on the Quality Assurance Procedures conducted in the marking of your exam script(s) and to undertake an administrative check of the marks. Please contact the Exams Department for details.


It is appreciated that you may wish to appeal against the marks awarded when a fail is recorded, in which event you should submit a letter of appeal in line with the following procedure:

  • The letter of appeal must state which paper the appeal is for, outline why the appeal is felt to be appropriate, and be received by the AIA within six weeks of the date on which the exam results were released. Appeals received after this period cannot be accepted. In receiving the letter of appeal, the AIA will note the date the letter is received, not the date it is posted.
  • A fee of £50 per paper appealed must be paid with the letter of appeal. The fee can be paid as a sterling draft or by credit card. An appeal cannot be accepted unless the fee is paid. This means for example, if you wish to have your exam scripts re-marked for Paper 15 Professional Practice and Paper 16 Taxation and Tax Planning, then the appeal fee is £100.

On receipt of your appeal, the AIA will confirm by email or by post that your appeal has been received.

We then undertake an administrative check of the exam script prior to submitting the script for re-marking by an independent marker. You will be notified of the outcome of your appeal by letter within four weeks from the receipt of the appeal letter and fee.

The outcome of the appeal may be that the original decision is confirmed, or that the original decision is overturned; which may lead to the awarding of a pass. You will be advised if the re-marked exam script(s) are awarded a pass or a fail, with an explanation on your performance in the questions. You do not have the right to view the exam script. If you are awarded a pass then the appeal fee will be refunded.

If you are dissatisfied with the appeal process then you can request that the appeal is re-opened for independent review. This request must be received by the Exams Department within two weeks of the date on your appeal results letter.

Following receipt of your letter confirming that you are dissatisfied with the appeal process, the script is sent to an independent reviewer (not an AIA examiner, moderator or employee) to ensure that the appeal process has been conducted appropriately. The independent review is not concerned with making judgements about candidates' work in the exam; it is directly concerned with how the appeal process has been conducted. You will be notified of outcome of this review within two weeks of the appeal being re-opened. If the independent reviewer judges that the AIA has not complied with the appeal procedure, then the appeal fee will be refunded. Consideration of an appeal by the independent reviewer concludes the AIA's appeal procedure.